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Makes available the latest paragraphs for you to consider including in your Terms & Conditions.
text for Terms & Conditions:
T's & C's: SDLT and LTT Returns Submitted by This Firm
Change Date : 11/09/2025 | Word Count: 160 | Deployment Measure : 8/10
Rationale:
Draft covering the situation where the firm normally files returns electronically on the client’s behalf, but the client remains responsible for accuracy. HMRC can review for nine months, and the client must pay any shortfall or extra tax due.
We will usually submit any SDLT or LTT returns electronically on your behalf. By signing the Declaration and Agreement, you authorise us to do so. Please note the following: -
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